The Book of Revenue and Expenditure (KPiR) is a form of tax record-keeping used by entrepreneurs who settle income tax under the general tax rules or the flat-rate tax. Proper maintenance of the KPiR allows for the ongoing recording of revenue and expenses, as well as the calculation of the tax due.

At MAGFIN, we provide comprehensive KPiR bookkeeping services – from the ongoing recording of documents to tax settlements and mandatory reports.

Who can keep a KPiR?

The KPiR is primarily kept by:

  • individuals conducting sole proprietorships (JDG) and settling income tax under the general tax rules or the flat-rate tax,
  • civil partnerships of individuals,
  • general partnerships of individuals,
  • professional partnerships,

provided that they are not subject to the obligation to maintain accounting books.

In 2026, the revenue threshold for the previous year, exceeding which results in the obligation to maintain accounting books, is EUR 2,500,000, equivalent to PLN 10,646,500.

KPiR bookkeeping – MAGFIN

Proper Invoice Flow: KSeF

The National e-Invoicing System (KSeF) is changing the way invoices are processed within a company. It also requires businesses to adapt their day-to-day document management. An invoice received or issued through KSeF must be properly verified, assigned to a sale or purchase, and correctly recorded in the accounting records.

Proper KSeF processing requires not only knowledge of the system and applicable regulations, but also accounting experience.

Check with MAGFIN whether your KSeF invoice flow is properly integrated with your company’s ongoing bookkeeping.

KPiR in 2026: New Electronic Obligations

From 2026, some entrepreneurs who settle PIT are required to maintain the PKPiR using computer software. This applies primarily to taxpayers required to submit JPK_V7M.

The books maintained electronically will then be submitted to the tax office in the structured JPK_PKPIR format. The first submission will concern data for 2026 and will take place in 2027. Further groups of entrepreneurs will be subject to the obligation to maintain their books electronically from 2027.

At MAGFIN, we provide bookkeeping services in accordance with the applicable electronic reporting requirements.

JPK ŚT: Proper Fixed Asset Records

Maintaining fixed asset records is not just about entering a purchase into the documentation. Under the new electronic obligations, data concerning fixed assets and intangible assets must be complete and correctly recorded. This is necessary so that JPK_ST can be prepared. Relevant information includes, among other things, the value of the fixed asset, the way it is recorded, depreciation, and changes during the period of use. This applies not only to new fixed assets, but to all assets currently included in the records.

Incorrect or incomplete data may mean the need for corrections, additional work and costs, as well as the risk of consequences related to the improper fulfilment of tax obligations. Therefore, it is worth ensuring that records are maintained correctly from the stage of recording accounting documents.

Book a fixed asset records review with MAGFIN.

What Do You Gain by Choosing MAGFIN?

Entrusting your KPiR to an accounting firm means, above all, fewer responsibilities for you. This allows you to focus on running your business instead of dealing with day-to-day bookkeeping.

MAGFIN handles the ongoing recording of documents, tax calculations and required tax settlements. This means you know how much you need to pay and by what deadlines. You also receive support with your ongoing tax obligations.

If regulations or reporting methods change, we adapt the way your bookkeeping is handled to the current requirements. As a result, the scope of our services can be adjusted on an ongoing basis to suit your company’s situation.

KPiR or Flat-Rate Tax?

KPiR allows deductible business expenses to be taken into account when determining taxable income, whereas under the flat-rate tax, tax is generally calculated on revenue. Therefore, the choice of taxation method should take into account the type of business, the level of expenses and the entrepreneur’s individual situation. If you are just starting your business, we will help you determine whether KPiR is the appropriate form of record-keeping. We will also help you determine which taxation method will be most suitable for your situation. We can also explain which tax settlements will apply to your business and take over your bookkeeping from the beginning of your business activity.

See also: Flat-Rate Tax

What Does KPiR Bookkeeping at MAGFIN Include?

As part of our accounting services, we can handle, among other things:

  • ongoing recording of revenue and expenses,
  • maintaining the PKPiR,
  • VAT records and submission of JPK_V7 (for VAT taxpayers),
  • ZUS settlements,
  • calculation of PIT income tax advances,
  • maintaining records of fixed assets and intangible assets and preparing the required information in the JPK ŚT format,
  • recording purchases and sales,
  • processing and submitting JPK_PKPIR,
  • preparing the annual PIT-36/PIT-36L tax return,
  • preparing required statements and reports,
  • settling documents and receivables related to contractors.

Our bookkeeping services can be provided entirely remotely. You submit your documents electronically, while ongoing settlements and communication with our accounting team are handled online. You do not need to deliver documents in person or visit our office. We provide online bookkeeping services for entrepreneurs throughout Poland, regardless of where their business is operated. This applies even if you run your business from anywhere in the world.

The scope of services is determined according to the type of business and the company’s needs.

Do You Need KPiR Bookkeeping?

We provide KPiR bookkeeping, tax settlements and ongoing accounting services for businesses, adjusting the scope of our services to the type of business and the entrepreneur’s needs. This allows you to hand over your day-to-day accounting responsibilities to us and focus on your business.

FAQ — “Book of Revenue and Expenditure” — Frequently Asked Questions

Who is required to keep a KPiR?

KPiR must be kept by entrepreneurs who settle income tax under rules for which the tax book of revenues and expenses is applicable, provided that there is no obligation to keep accounting books. In this case, the form of record-keeping depends on the applicable regulations.

What is the KPiR limit in 2026?

In 2026, the revenue limit for the previous year, above which the obligation to keep accounting books arises, is EUR 2,500,000, i.e. PLN 10,646,500. It is worth remembering that exceeding the limit results in the obligation to switch to accounting books.

Does KPiR have to be kept electronically?

From 2026, the obligation to keep books and tax records electronically applies to additional groups of entrepreneurs. First of all, it applies to PIT taxpayers who are required to submit JPK_V7M. Then, the schedule provides for further stages starting from 2027.

Does MAGFIN also handle VAT and JPK_V7?

Yes. As part of our services, we can maintain VAT records and prepare and submit JPK_V7 for taxpayers to whom these obligations apply. Additionally, we can handle ongoing VAT-related settlements.

Is a flat tax or general tax rules more beneficial for me?

It depends on the amount of planned revenue and costs, as well as other sources of income (e.g. an employment contract or civil-law contracts). We will be happy to help analyze your situation. You will see what benefits choosing the appropriate form of taxation may bring.

Can I change my accounting office during the year?

Yes. Changing an accounting office does not have to wait until the end of the year. We will determine what documents and data are needed to take over the ongoing bookkeeping. As a result, the change can proceed smoothly, regardless of when the cooperation begins.

Can you help me choose between KPiR and the lump-sum tax?

Yes. If you are just starting a business or considering changing your form of taxation, we can analyze your situation. We can also help assess the available options. In particular, we will take into account the type of business, the level of costs, and the planned method of tax settlement.